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United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … determined that Davis Ethical likely fabricated nearly all of the improper claims. Davis Ethical processed many of the … Determine extent of implementation of 3 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyCUNY Bulletin No. CU-106
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitState Agencies Bulletin No. 969
… To provide agencies with instructions for processing the second installment of the Voluntary Severance Program … installments. This bulletin covers the payment of the second installment. Effective Date(s) Payments will be made … (Administration) Eligibility In order to receive the second installment of $10,000 for the Voluntary Severance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installmentDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… than financial plan estimates from the Division of Budget (DOB), according to the monthly State Cash Report released by … in 2025. PIT receipts were $756.5 million above DOB’s financial plan projections. Year-to-date consumption … the same period last year, and $253.4 million higher than DOB anticipated. Sales tax receipts, the largest share of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… based in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualAccounts Receivable Collection and Reporting
… for all New Yorkers. Collectively, the Authority’s efforts aim to reduce greenhouse gas emissions, accelerate economic …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingCity of Yonkers – Budget Review (B25-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Opinion 90-17
… -- Dissolution (disposition of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special … of the district pursuant to section 185 of the Town Law. You indicate that a special act of the State Legislature … 185. June 4, 1990 Daniel Lincoln Miller, Esq., Town Attorney Town of Chili …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Medicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2013 … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Opinion 88-69
… town or village, acting either individually or jointly, to contract for the provision of emergency medical services, … persons found within the boundaries of the municipality to a place for treatment of such illness or injury. … since section 122-b authorizes both towns and villages to contract for ambulance services, it is our opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-69College of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … academic years ended June 30, 2010, the school certified 4,686 TAP awards totaling $7.3 million that were paid on to … Higher Education Services Corporation:SUNY FIT (2010-T-4) Higher Education Services Corporation: The New School …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programCUNY Bulletin No. CU-268
… be calculated for “miscellaneous earnings.” Revised Rate Chart A revised rate chart reflecting the new rates and appropriate Earnings Codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-294
… employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner Background Pursuant to the 2003-2007 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkCUNY Bulletin No. CU-212
… deductions for employees participating in the CUNY Transit Benefit Transportation Spending Account Program. Background … York (CUNY) is offering a Qualified Transportation Fringe Benefit Program. Through this program, all full-time and … for this program as follows: 438 CUNY Pre-Tax Transit Benefit: This code is to be used to process biweekly pre-tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitState Agencies Bulletin No. 1140
… (DCS) to process payments to employees with proof of other health insurance who elect to opt-out of State health insurance. Affected Employees Employees currently … beginning January 1, 2012, employees with proof of other health insurance may elect to opt-out of State health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsCity of Long Beach – Budget Review (B7-16-9)
… for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Opinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Financial Management Practices
… management practices in the areas of revenue collection, payroll, procurement, asset and equipment management, cash … management practices in the areas of revenue collection payroll procur …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesOpinion 91-50
… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … Assistance Corporation ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… were warranted. Key Finding At the time of our follow up review, the Office of the Medicaid Inspector General … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selected